Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.

Some other taxes (for instance property tax, substantial in many countries, such as the USA) are not shown here. The table is not intended to represent the true tax burden to either the corporation or the individual in the listed country.

33.33% if more than 25% of a company's turnover is generated outside of Monaco. Otherwise, companies do not pay any direct tax on their profits. After various allowable deductions, this results in an effective corporate tax rate of under 6%.[76][77][78]